As a general rule, national tax legislation is repealed when national tax laws and DTAs are in conflict. Malaysia`s double taxation treaties aim to create a more favourable tax environment. They are intended to enable income tax recipients to minimise or avoid the double taxation they would otherwise have suffered. Some Malaysian DTAs also offer tax benefit rates to beneficiaries. The United States has tax agreements with a number of countries. Under these agreements, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate or are exempt from the United States. Taxes on certain income property they receive from sources in the United States. These reduced rates and exemptions vary by country and by specific income levels.